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2021 CBT-100S - State

the tax return year for the federal and State returns may differ. (i.e., a tax year ending 8/31/21 may be filed on a 2020 federal 1120-S; the same tax year must be filed on a 2021 New Jersey CBT-100S.) All accounting periods must end on the last day of the month, except that taxpayers may use the same 52-53 week

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